Glossary entry

English term or phrase:

adjusted tax basis

German translation:

bereinigter Steuerwert

Added to glossary by Björn Zabel
Feb 1, 2008 15:02
16 yrs ago
2 viewers *
English term

adjusted tax basis

English to German Bus/Financial Law: Taxation & Customs
Except as provided in the previous sentence, a U.S. Holder that makes an effective mark-to-market election will include in each year as ordinary income the excess of the fair market value of its Shares at the end of the year over its **adjusted tax basis** in the Shares.

Insbesondere die Präposition "in" macht mir zu schaffen...

Vielen Dank
Proposed translations (German)
3 +1 bereinigter Steuerwert
Change log

Feb 1, 2008 15:24: Steffen Walter changed "Field" from "Law/Patents" to "Bus/Financial"

Votes to reclassify question as PRO/non-PRO:

Non-PRO (1): Kerstin Roland

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Proposed translations

+1
18 mins
Selected

bereinigter Steuerwert

Der Steuerwert eines Vermögenswertes (oder einer Schuld) ist der diesem Vermögenswert oder dieser Schuld für steuerliche Zwecke beizulegende Betrag.

Das "in" heißt doch für jedes Jahr, bzw. vermutlich in eine Spalte des entsprechenden Jahres, falls das eine Steuerklärung ist.
Peer comment(s):

agree Derek Gill Franßen : ...was going to suggest "Buchwert", but this should work (something like a "bereinigte Steuerbemessungsgrundlage"). :)
0 min
Danke!
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4 KudoZ points awarded for this answer. Comment: "Besten Dank!"
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